We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Find out about the different simplified declarations for imports and what you need to do to get authorisation to use them.
Use inward processing to delay or reduce import duties or VAT on goods that you process or repair.
If you're close to exceeding your monthly duty deferment limit, you can make an early payment to increase your available balance.
How to claim a VAT refund in the UK if you're established outside the UK.
You can claim a relief to pay less Customs Duty and VAT if you are moving your business to the UK and carrying on a similar activity.
Find out how to apply for a duty deferment account, so you can delay paying most customs or tax charges when you import goods or release goods from an excise warehouse.
Find out how to value your goods to help when working out the VAT due when importing goods into the UK.
What you need to do when making a full declaration to bring or receive goods into the UK.
When you export goods outside the UK for processing or repair and then re-import them, you can use outward processing to reduce your duty payments.
This brief explains how to claim a repayment of any overpaid import VAT on imports of dental prostheses made between 1 January 2021 and 27 October 2021.
If your payment is more than 15 days overdue, first and second late payment penalties apply. Find out how to avoid penalties and get help to pay in instalments.
Use this service to submit your Import One Stop Shop (IOSS) VAT Return and pay the VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.
Apply for Temporary Admission to import goods to the UK, or move goods from Great Britain to Northern Ireland, and use them temporarily before re-exporting them.
You can claim a relief to pay less Customs Duty and VAT if you re-import goods to the UK.
Use form SIVA2 to provide details of duty deferment and reduced security.
Find out how to claim repayment or remission of customs charges paid on rejected imports using form C&E1179 and C&E1179CDS.
From 1 January 2023, you’ll get penalty points if you submit a VAT Return late (including nil payment returns). Find out how points work and how to avoid a £200 penalty.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey.